2021-10-15T09:14:56-05:00 2020-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2020-01-01 061597668 JUST ASSOCIATES JUST 2022321211 2040 S STREET NW NO 3RD FL WASHINGTON DC 20009 SHEREEN ESSOF EXECUTIVE DIRECTOR 2022321211 2021-10-15 1 SHEREEN ESSOF 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z SHEREEN ESSOF 2040 S STREET NW NO 3RD FL WASHINGTON DC 20009 26451791 0 X WWW.JUSTASSOCIATES.ORG X 2001 DC SEE PART III LINE 1. 6 6 9 6 0 0 961635 26169643 265426 242318 7608 16338 8297 23492 1242966 26451791 233252 236411 0 0 1791449 1738810 0 0 176118 1152270 1561498 3176971 3536719 -1934005 22915072 5401596 28291286 407894 390964 4993702 27900322 X THE MISSION OF JASS IS TO PROMOTE SOCIAL JUSTICE, GENDER EQUITY AND HUMAN RIGHTS ON AN INTERNATIONAL BASIS. 0 0 1018878 141394 MESO AMERICA - JASS MESOAMERICA STENGTHENS, SUSTAINS AND MOBILIZES LOCAL-TO-REGIONAL NETWORKS AMONG DIVERSE WOMEN ACTIVISTS AND ORGANIZATIONS IN MEXICO AND CENTRAL AMERICA TO BETTER CONFRONT THE REGION'S GROWING VIOLENCE AND INJUSTICE BY CREATING SAFE SPACES FOR REFLECTION, SKILL-BUILDING AND WELLBEING. JASS BUILDS BRIDGES AMONG WOMEN HUMAN RIGHTS DEFENDERS FOR ENHANCED INFLUENCE AND SAFETY. 937581 44054 141176 SOUTHERN AFRICA - JASS SOUTHERN AFRICA WORKS WITH A RANGE OF ORGANIZATIONS AND COMMUNITY LEADERS FROM GRASSROOTS HIV ACTIVISTS TO LGBTQ ORGANIZERS AND FAITH-BASED LEADERS TO EMPOWER AND SUPPORT ACTIVISTS AND THEIR ORGANIZATIONS WHILE BUILDING THEIR COLLECTIVE POWER TO ADDRESS PRACTICAL NEEDS, FIGHT STIGMA, AND INFLUENCE DECISION-MAKERS. 504383 2120 CROSS REGIONAL - JASS CROSS REGIONAL FACILITATES SOUTH-SOUTH AND SOUTH-NORTH KNOWLEDGE EXCHANGES TO CAPTURE AND SHARE LESSONS FROM PRACTICE ABOUT WOMEN'S MOVEMENT-BUILDING, WHILE ALSO LEVERAGING JASS'S INTERNATIONAL INFLUENCE TO MOBILIZE SOLIDARITY WITH THE LOCAL-TO-GLOBAL NETWORKS THAT DRIVE JASS'S WORK. 440107 48843 101142 SOUTHEAST ASIA - JASS SOUTHEAST ASIA WORKS ACROSS CULTURES, GENERATIONS, AND THE RURAL-URBAN DIVIDE IN 7 COUNTRIES EMPHASIZING POPULAR EDUCATION AND LONG-TERM ACCOMPANIMENT TO STRENGTHEN YOUNG WOMEN'S GRASSROOTS ORGANIZING AND PROMOTING CREATIVE SOCIAL MEDIA STRATEGIES THAT EMPOWER WOMEN TO CHALLENGE TABOOS ABOUT SEX AND MAKE THEIR VOICES MORE VISIBLE. 440107 48843 101142 2900949 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 18 0 1 9 1 0 1 SF MX ID HO MI 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X SHEREEN ESSOF 2022321211 2040 S STREET NW NO 3RD FL WASHINGTON DC 20009 JOANNE SANDLER BOARD CO-CHAIR 2.50 X X 0 0 0 AWINO OKECH BOARD CO-CHAIR 2.50 X X 0 0 0 NATASHA BARKER TREASURER 2.50 X X 0 0 0 MIGUEL PULIDO BOARD MEMBER 0.70 X 0 0 0 EVERJOICE WIN BOARD MEMBER 0.70 X 0 0 0 SANGEETA CHOWDHRY BOARD MEMBER 0.70 X 0 0 0 SHEREEN ESSOF EXECUTIVE DIRECTOR (FROM 03/2020) 40.00 X 104426 0 12186 LISA VENEKLASEN EXECUTIVE DIRECTOR (UNTIL 03/2020) 40.00 X 109545 0 4813 LONG NGUYEN DIRECTOR OF FINANCE AND OPER. 40.00 X 104510 0 17660 318481 0 34659 2 0 0 0 0 X 23977079 2192564 26169643 CONTRACTS 900099 242318 242318 242318 16338 16338 MISCELLANEOUS 900099 23492 23492 23492 26451791 242318 0 39830 X 236411 236411 230970 161678 11549 57743 1237423 964710 219190 53523 160330 120652 35432 4246 110087 89287 19855 945 5117 3672 1445 26850 3000 23850 633607 574261 13699 45647 162366 136223 21782 4361 22745 8869 13876 109525 60743 48782 390004 382608 6968 428 53196 53196 6541 2764 3777 PUBLICATIONS 65167 65072 95 DUES AND SUBSCRIPTIONS 47075 10571 31310 5194 MISCELLANEOUS 31013 26927 150 3936 PROCESSING FEES 4773 -481 5254 3519 786 2733 3536719 2900949 459652 176118 2284942 1826751 1034322 3021483 25419699 39569 6187 16250 4327 0 0 0 0 39352 0 5401596 28291286 72991 89058 247204 301906 87699 0 407894 390964 X 446093 637345 4547609 27262977 4993702 27900322 5401596 28291286 X 22915072 -8452 X 0 1 X 1 0 X 1855703 815671 4742726 961635 26169643 34545378 1855703 815671 4742726 961635 26169643 34545378 4052390 30492988 283 2426 2073 7608 16338 28728 47358 23724 24101 8297 23492 126972 34701078 690705 0.87870 X 0.39130 0.00700 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7144381 70000 6984381 230000 7144381 7144381 5673318 4703222 3232159 7144381 7652272 388755 2367709 5673318 9232844 1715170 3295742 7652272 1.00000 0.00000 0.00000 0 0 0 X 26482965 31174 31174 26451791 0 26451791 3567893 31174 31174 3536719 0 3536719 PART V, LINE 4: PRIOR YEARS FORM 990 HAD INCORRECTLY REPORTED ALL DONOR RESTRICTED AMOUNTS AS ENDOWMENT BALANCES. IN THE CURRENT YEAR AN ADJUSTMENT OF $6,984,381 HAS BEEN SHOWN ON LINE 1E TO REPORT ONLY THE BOARD RESERVED FUNDS AS A QUASI-ENDOWMENT. BOARD DESIGNATED NET ASSETS THAT SERVE AS AN OPERATING RESERVE TOTAL $230,000 AT DECEMBER 2020. PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2020, JASS HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 CENTRAL AMERICA AND THE CARIBBEAN 1 6 PROGRAM SERVICE ACTIVITIES PROGRAM SUPPORT 502263 NORTH AMERICA 1 6 PROGRAM SERVICE ACTIVITIES PROGRAM SUPPORT 877484 EAST ASIA AND THE PACIFIC 1 10 PROGRAM SERVICE ACTIVITIES PROGRAM SUPPORT 391264 SUB-SAHARAN AFRICA 0 10 PROGRAM SERVICE ACTIVITIES PROGRAM SUPPORT 893527 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING 2120 NORTH AMERICA 0 0 GRANTMAKING 141394 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 48843 SUB-SAHARAN AFRICA 0 0 GRANTMAKING 44054 3 32 0 0 3 32 2900949 0 2900949 NORTH AMERICA GENERAL SUPPORT GRANT 19000 SUB-SAHARAN AFRICA MOBILIZATION FUND-SUB GRANT FOR PRECARIOUS WOMEN 7284 2 0 1 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION GENERALLY MAKES SMALL (<5,000) GRANTS TO ORGANIZATIONS AND INDIVIDUALS WORKING WITH ORGANIZATIONS THAT HAVE IMMEDIATE NEEDS THAT ARE NOT BEING MET THROUGH OTHER CHANNELS. JUST ASSOCIATES WORK WITH ALL OF THE ORGANIZATIONS AND INDIVIDUALS WHO RECEIVE OUR FUNDS, AND OUR STAFF AT THOSE SITES ARE AWARE OF THE NEEDS AND THE AMOUNTS DISBURSED. GIVEN THE NATURE OF THE SUPPORT PROVIDED, THERE IS NO ADDITIONAL REPORTING BACK BY THE INDIVIDUALS/ORGANIZATIONS RECEIVING SUPPORT. PART III ACCOUNTING METHOD: FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS. THE BOARD OF DIRECTORS HAS DESIGNATED A BOARD MEMBER TO REVIEW THE FORM 990 WITH THE TAX PREPARER BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED; 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE OTHER BOARD CO-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO JASS. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF JASS AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION WHEN PREPARING THE ANNUAL BUDGET FOR JASS. THIS PROCESS INCLUDES A COMPARISON OF EXECUTIVE DIRECTOR COMPENSATION FROM ORGANIZATIONS THAT ARE SIMILAR IN SIZE AND MISSION TO JASS. THE LAST COMPENSATION REVIEW TOOK PLACE IN FEBRUARY 2020. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. PART VIII, LINE 1E ON APRIL 13, 2020, JUST ASSOCIATES RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $163,948 UNDER THE PAYCHECK PROTECTION PROGRAM, A GOVERNMENT INITIATIVE. THE PROMISSORY NOTE CALLED FOR MONTHLY PRINCIPAL AND INTEREST PAYMENTS AMORTIZED OVER THE TERM OF THE PROMISSORY NOTE WITH A DEFERRAL OF PAYMENTS FOR THE FIRST SIX MONTHS. UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE COULD BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION (SBA) IN WHOLE OR IN PART. DURING THE YEAR ENDED DECEMBER 31, 2020, JUST ASSOCIATES USED THE LOAN PROCEEDS FOR PURPOSES CONSISTENT WITH THE PAYCHECK PROTECTION PROGRAM AND APPLIED FOR FORGIVENESS SUBSEQUENT TO THE 24-WEEK PERIOD STIPULATED BY THE TERMS. ON NOVEMBER 25, 2020, JASS RECEIVED NOTICE OF FULL FORGIVENESS OF THE LOAN BY THE SBA AND RECORDED REVENUE WHICH HAS BEEN INCLUDED AS PART OF GOVERNMENT GRANT REVENUE ON PART VIII, LINE 1E. FORM 990, PART IX, LINE 11G CONSULTANTS/PROF SERVICES: PROGRAM SERVICE EXPENSES 574,261. MANAGEMENT AND GENERAL EXPENSES 13,699. FUNDRAISING EXPENSES 45,647. TOTAL EXPENSES 633,607. FORM 990, PART XI, LINE 9: EXCHANGE RATE GAIN/LOSS -8,452.